This Is a First~! Lady Okumi Lavishing Praise on Her Penniless Friend.

"Your lunch, Shimoya-san? Pathetic~!" Poor high school girl Hinako Shimoya lives in poverty and is left all alone in class because of it. But when the ultra-rich heiress Okumi Kanamori takes a bite of Hinako's homemade lunch, her delighted cry of "This is my first time~!" echoes through the room. A clash of poverty and privilege— as the two girls share more and more "first times" together, a friendship that money can't buy begins to blossom in this offbeat school comedy. Source: Comipo (Translated)